ECJ VAT CASE
April 1st, 2003
BY KEITH NUTHALLA BRITISH footwear importer has won a case at the European Court of Justice (ECJ), which should lead it to hold onto GBPounds 38,085 in import duties repaid by the UK Customs and Excise, with judges saying customs officials could not reverse their earlier decision to return the money. Customs commissioners had concluded that they erred in law when repaying duty to Overland Footwear Ltd. But the ECJ ruled that under European VAT regulations, where such an offer compensated an honest error by a company, customs officials "may not go back on (a) ...
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